NAFLI SAMAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NAFLI SAMAR
Largest movements
- Receivables within one year +€30,273
up €30,273 (+113%), from €26,886 to €57,160
of which Trade receivables: +€26,086
- Cash -€2,367
down €2,367 (-7.5%), from €31,613 to €29,245
mainly Receivables within one year (-€30,273) and Net result for the year (-€9,026)
- Trade debts +€35,603
up €35,603 (+643%), from €5,534 to €41,136
- Profit (loss) carried forward -€9,026
down €9,026 (-27.8%), from €32,463 to €23,437
- Other debts +€1,438
new in 2025: €1,438
- Gross operating margin -€25,650
down €25,650, from €17,497 to -€8,153
- Taxes -€1,563
down €1,563 (-83.9%), from €1,862 to €300
- Depreciation -€1,263
down €1,263 (-81.7%), from €1,547 to €284
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,064 | €88,079 | +€28,015 | +46.6% |
| Fixed assets | 21/28 | €227 | €290 | +€64 | +28.0% |
| Tangible fixed assets | 22/27 | €227 | €290 | +€64 | +28.0% |
| Furniture and vehicles | 24 | €227 | €290 | +€64 | +28.0% |
| Current assets | 29/58 | €59,838 | €87,789 | +€27,951 | +46.7% |
| Amounts receivable within one year | 40/41 | €26,886 | €57,160 | +€30,273 | +113% |
| Trade receivables | 40 | €16,333 | €42,418 | +€26,086 | +160% |
| Other amounts receivable | 41 | €10,554 | €14,741 | +€4,188 | +39.7% |
| Cash at bank and in hand | 54/58 | €31,613 | €29,245 | -€2,367 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,339 | €1,384 | +€45 | +3.4% |
| Total equity and liabilities | 10/49 | €60,064 | €88,079 | +€28,015 | +46.6% |
| Equity | 10/15 | €52,923 | €43,897 | -€9,026 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,463 | €23,437 | -€9,026 | -27.8% |
| Amounts payable | 17/49 | €7,141 | €44,182 | +€37,041 | +519% |
| Amounts payable within one year | 42/48 | €6,691 | €43,732 | +€37,041 | +554% |
| Trade debts | 44 | €5,534 | €41,136 | +€35,603 | +643% |
| Suppliers | 440/4 | €5,534 | €41,136 | +€35,603 | +643% |
| Taxes, remuneration and social security | 45 | €1,157 | €1,157 | = | 0.0% |
| Taxes | 450/3 | €250 | €250 | = | 0.0% |
| Remuneration and social security | 454/9 | €907 | €907 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,438 | +€1,438 | |
| Accrued charges and deferred income | 492/3 | €450 | €450 | = | 0.0% |
| Non-recurring operating income | 76A | €2,120 | €1,344 | -€776 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,547 | €284 | -€1,263 | -81.7% |
| Non-recurring operating charges | 66A | €41 | - | -€41 | |
| Gross operating margin | 9900 | €17,497 | -€8,153 | -€25,650 | |
| Operating profit (loss) | 9901 | €15,909 | -€8,437 | -€24,346 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €339 | €328 | -€10 | -3.1% |
| Recurring financial charges | 65 | €339 | €328 | -€10 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €15,570 | -€8,727 | -€24,297 | |
| Income taxes | 67/77 | €1,862 | €300 | -€1,563 | -83.9% |
| Profit (loss) for the period | 9904 | €13,708 | -€9,026 | -€22,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,708 | -€9,026 | -€22,734 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.